Code
Tax Code of Azerbaijan: amendments
Tax Code of Azerbaijan: latest amendment adopted on 30 September 2026 (No. 476-VIIQD). 180 amendments on record at e-qanun.az.
In force Adopted: 11 July 2000
All amendments (180) Open the text on e-qanun.az The consolidated text in force, with every amendment incorporated, is on e-qanun.az (in Azerbaijani).
Amendments not yet in force: 4
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in 41 days · No. 413-VIIQD · Adopted: 26 May 2026
Articles changed Art. 13 13.2.14.1 Art. 14-2 14-2.1.3.4 Art. 30 30.6.7-1, 30.6.18 Art. 58 58.7-1.2 Art. 123 123.1 Art. 125 125.5 Art. 140 140.1, 140.2, 140.2.1, 140.2.4, … Art. 164 164.1.2, 164.1.2-1, 164.1.25, 164.1.34-1, … 8 articles · 23 points
Also amends Civil Code Competition Code “Beynəlxalq xüsusi hüquq haqqında” Qanun +21
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in 48 days · No. 476-VIIQD · Adopted: 30 September 2026
Articles changed Art. 67-1 67-1.6 Art. 101 101.7 Art. 102 102.1.21, 102.1.21-1, 102.1.27, 102.1.31, … Art. 106 106.1.13, 106.1.13-1, 106.1.19, 106.1.23, … Art. 113 113.1, 113.2 Art. 114 114.3-4 Art. 164 164.1.64, 164.1.65 Art. 168 168.1.5 +2 10 articles · 29 points
Also amends Migration Code “Sosial sığorta haqqında” Qanun “Sahibkarlıq sahəsində aparılan yoxlamaların tənzimlənməsi və sahibkarların maraqlarının müdafiəsi haqqında” Qanun +1
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in 48 days · No. 445-VIIQD · Adopted: 13 July 2026
Articles changed Art. 13 13.2.40 Art. 175 175.8
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in 71 days · No. 451-VIIQD · Adopted: 14 July 2026
Articles changed Art. 30 30.6.7-1
Also amends Civil Code Criminal Code Code of Administrative Offences +8
By year
most in 2025 — 20History of amendments
180 amendments in total2026 7 amendments
2025 20 amendments
2024 13 amendments
2023 10 amendments
Earlier years: 2001–2022 130 amendments
2022 12 amendments
2021 14 amendments
2020 11 amendments
2019 10 amendments
2018 10 amendments
2017 10 amendments
2016 16 amendments
2015 1 amendment
2014 6 amendments
2013 7 amendments
2012 6 amendments
2011 3 amendments
2010 1 amendment
2009 1 amendment
2008 2 amendments
2007 4 amendments
2006 3 amendments
2005 2 amendments
2004 3 amendments
2003 3 amendments
2002 2 amendments
2001 3 amendments
Source: the Unified Electronic Database of Legal Acts of the Ministry of Justice of Azerbaijan. Compiled by the Operativ Məlumat Mərkəzi newsroom. Names of acts are given in Azerbaijani, as they are officially published; the codes are named in English. e-qanun.az ↗